Del HC: If Reassessment Notice Issued During Lifetime of Deceased Assessee, Dept. Can Invoke S. 159 - 10.01.2025

Delhi High Court has held that the Income Tax Department can invoke Section 159 of the Income Tax Act, 1961 for proceeding against the legal representative of an assessee only when reassessment notice was issued during lifetime of deceased assessee.

Tags : Delhi High Court Income Tax Department Legal Representative

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